@RJinthematrix, Ulfric is not his direct son, but Ysgramor are is direct ancestor, since one of the lore loading screen say it: from all nordic King to this day descend(sorry for my awefully bad english)but great idea

A 25% resistence to magic and increases health by 50 points. As for where to hide it? On his remains near the word wall in the Forgotten Vale. Make up some stuff about him having tracked the last Snow Elves to there and getting killed by a Falmeri Paladin.

Or it could just be made more difficult to obtain? Placed in a logical location, like a nordic crypt of some importance. In all fairness, the Helm of Yngol wasn't hard to get either. How about at the end of Ygramors tomb? laying in front of his father's coffin? It's tough because you need to go through the entire companions questline to obtain it.

I hear what both of you are saying, 'It should be more powerful due to its legacy' and 'not too powerfull as its easy to obtain'...so why not make 2 versions? One with a slightly OP enchantment (maybe 15% resistance to Magic, Fire, Shock & Frost?) and another with none for us to enchant as we see fit. Everyone's happy!!

I think it needs a better enchantment than that. 30% magic or shock resistance maybe? Since the helm of Yngol had frost resistance(30% i'm pretty sure), and the ancient helm of the unburned already has 40% fire resistance.